If the new state tax law is repealed, who wins and who loses?

The Democrats who enacted the tax plan that moved income tax from 8.5 percent to 6.5 percent and broadened the 5 percent sales tax to more items say it will help small businesses, improve Maine’s business climate, allow for more predictability in sales tax

revenue and export some of the tax burden to out-of-state visitors. Opponents – some business groups and state Republicans – argue it will not help very many middle income tax filers, hurt the poor and set the stage for further tax increases. If the law is repealed, will a better plan be created? Will small businesses be hurt or helped?